Afghanistan: Corporate and Company Law

The European Commission has proposed EU Inc, a harmonized corporate legal framework allowing companies to incorporate under a single European company-law form across all 27 Member States. This initiative aims to reduce legal fragmentation and transaction costs that currently discourage companies from scaling within the Single Market, addressing Europe's challenge of converting startups into unicorns at scale comparable to the United States. The proposal represents not merely a company-law simplification but

The European Financial Reporting Advisory Group has published an Exposure Draft proposing sustainability reporting standards for certain non-EU undertakings under Article 40a of the Accounting Directive. A key development allows in-scope non-EU groups to limit reporting to EU-related impacts for all sustainability topics except climate change, which must still be reported globally. This mixed approach aims to narrow the reporting boundary while maintaining comprehensive disclosure of material impacts linked

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